{"id":6726,"date":"2022-05-10T06:13:33","date_gmt":"2022-05-10T06:13:33","guid":{"rendered":"https:\/\/cukurpartners.com\/scope-increased-with-the-presidential-decree-made-in-the-definition-of-small-and-medium-sized-enterprises\/"},"modified":"2022-05-10T06:16:44","modified_gmt":"2022-05-10T06:16:44","slug":"cumhurbaskanligi-kararnamesi-ile-kobi-taniminin-kapsami-yukseltildi","status":"publish","type":"post","link":"https:\/\/old.cukurpartners.com\/tr\/cumhurbaskanligi-kararnamesi-ile-kobi-taniminin-kapsami-yukseltildi\/","title":{"rendered":"CUMHURBA\u015eKANLI\u011eI KARARNAMES\u0130 \u0130LE KOB\u0130 TANIMININ KAPSAMI Y\u00dcKSELT\u0130LD\u0130"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u201cK\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmelerin Tan\u0131m\u0131 Nitelikleri ve S\u0131n\u0131fland\u0131r\u0131lmas\u0131 Hakk\u0131nda Y\u00f6netmelik\u2019in\u00a0 (\u201c<\/span><b>Y\u00f6netmelik<\/b><span style=\"font-weight: 400;\">\u201d) 4. Maddesinin a, b ve c bentlerinde d\u00fczenlenmi\u015f bulunan hususlarda 18.03.2021 tarihinde yap\u0131lan de\u011fi\u015fiklikle K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmelerin (\u201c<\/span><b>KOB\u0130<\/b><span style=\"font-weight: 400;\">\u201d) s\u0131n\u0131fland\u0131r\u0131lmas\u0131ndaki parasal s\u0131n\u0131rlar, tan\u0131m\u0131 ve nitelikleri g\u00fcncellendi.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Buna g\u00f6re;<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u0131ll\u0131k istihdam edilen \u00e7al\u0131\u015fan say\u0131s\u0131 10\u2019dan az olan mikro i\u015fletmelerdeki a\u015f\u0131lmamas\u0131 gereken y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya y\u0131ll\u0131k mali bilan\u00e7osu 3.000.000 TL\u2019den 5.000.000 TL\u2019ye;\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00fcnyesinde y\u0131ll\u0131k olarak 50\u2019den az \u00e7al\u0131\u015fan bulunduran k\u00fc\u00e7\u00fck i\u015fletmelerin de a\u015fmamas\u0131 gereken eski net sat\u0131\u015f has\u0131lat\u0131 tutarlar\u0131 veya y\u0131ll\u0131k mali bilan\u00e7o toplam\u0131 25.000.000 TL\u2019den 50.000.000 TL\u2019ye ;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u0131ll\u0131k istihdam edilen \u00e7al\u0131\u015fan say\u0131s\u0131 250\u2019den az olan orta \u00f6l\u00e7ekli i\u015fletmelerde ise a\u015fmamalar\u0131 gereken y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya y\u0131ll\u0131k mali bilan\u00e7o toplam\u0131 olan 125.000.000 TL, 250.000.000 TL\u2019ye y\u00fckseltilmi\u015f oldu..\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Y\u00f6netmelik\u2019te yukar\u0131da a\u00e7\u0131klanan \u015fekilde mali kriterlerde art\u0131\u015fa gidilirken, hali haz\u0131rda mevcut istihdam s\u0131n\u0131rlar\u0131nda ise herhangi bir de\u011fi\u015fiklik \u00f6ng\u00f6r\u00fclmemi\u015ftir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0130\u015fletmelerden de gelen mali kriterlerin g\u00fcncellenmesi talebi do\u011frultusunda yap\u0131lan bu revizyon ile esasen bulunduklar\u0131 mali s\u0131n\u0131fa g\u00f6re destek alan i\u015fletmelerin i\u015f hacmini geni\u015fletmek ve ciro bilan\u00e7olar\u0131n\u0131 artt\u0131rmak suretiyle, cari a\u00e7\u0131\u011f\u0131n azalt\u0131lmas\u0131na y\u00f6nelik olarak projeler \u00fcretilmesine te\u015fvik sa\u011flanmas\u0131 ve daha fazla i\u015fletmeyi KOB\u0130\u2019lere sunulmu\u015f olan K\u00fc\u00e7\u00fck ve Orta \u00d6l\u00e7ekli \u0130\u015fletmeleri Geli\u015ftirme ve Destekleme \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (\u201c<\/span><b>KOSGEB<\/b><span style=\"font-weight: 400;\">\u201d) destekleri kapsam\u0131na dahil edilmesi ve devletin sunmu\u015f oldu\u011fu di\u011fer desteklerden de faydalanmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r.<\/span><\/p>\n<p><b>SONU\u00c7<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Yeni de\u011fi\u015fiklik ile olu\u015fan KOB\u0130 s\u0131n\u0131flamas\u0131na g\u00f6re 10\u2019dan az \u00e7al\u0131\u015fan ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osu 5 milyon liran\u0131n alt\u0131nda olanlar \u201cmikro i\u015fletme\u201d, 50\u2019den az \u00e7al\u0131\u015fan ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osu 50 milyon liran\u0131n alt\u0131nda olanlar \u201ck\u00fc\u00e7\u00fck i\u015fletme\u201d ve 250\u2019den az \u00e7al\u0131\u015fan ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osu 250 milyon liradan az olan i\u015fletmeler \u201corta b\u00fcy\u00fckl\u00fckteki i\u015fletme\u201d say\u0131lacak.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bu kapsamda T\u00fcrkiye \u0130statistik Kurumu\u2019nun (\u201c<\/span><b>T\u00dc\u0130K<\/b><span style=\"font-weight: 400;\">\u201d) 2021 y\u0131l\u0131nda yay\u0131nlam\u0131\u015f oldu\u011fu KOB\u0130 istatistiklerine g\u00f6re Y\u00f6netmelik\u2019te getirilen d\u00fczenlemeden \u00f6nce T\u00fcrkiye\u2019de 3 milyon 419 bin 773 olan KOB\u0130 say\u0131s\u0131n\u0131n, Y\u00f6netmelik\u2019te getirilmi\u015f olan de\u011fi\u015fiklikle olu\u015fan yeni KOB\u0130 s\u0131n\u0131fland\u0131rmas\u0131 ve tan\u0131m\u0131na g\u00f6re 2 bin 44 i\u015fletme artarak toplamda 3 milyon 427 bin 891 i\u015fletme say\u0131s\u0131na ula\u015fmas\u0131 ve 2 bin 44 yeni i\u015fletmenin de KOB\u0130 s\u0131n\u0131f\u0131na d\u00e2hil olarak devletin KOB\u0130\u2019lere verdi\u011fi destek, hibe ve te\u015fviklerden yararlanabiliri hale gelmesi \u00f6ng\u00f6r\u00fclmekte.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0130lgili mevzuata a\u015fa\u011f\u0131daki ba\u011flant\u0131dan ula\u015f\u0131labilecektir.\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2022\/03\/20220318-11.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2022\/03\/20220318-11.pdf<\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Avukat Buse Mercan<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cK\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmelerin Tan\u0131m\u0131 Nitelikleri ve S\u0131n\u0131fland\u0131r\u0131lmas\u0131 Hakk\u0131nda Y\u00f6netmelik\u2019in\u00a0 (\u201cY\u00f6netmelik\u201d) 4. Maddesinin a, b ve c bentlerinde d\u00fczenlenmi\u015f bulunan hususlarda 18.03.2021 tarihinde yap\u0131lan de\u011fi\u015fiklikle K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmelerin (\u201cKOB\u0130\u201d) s\u0131n\u0131fland\u0131r\u0131lmas\u0131ndaki parasal s\u0131n\u0131rlar, tan\u0131m\u0131 ve nitelikleri g\u00fcncellendi.\u00a0 Buna g\u00f6re; Y\u0131ll\u0131k istihdam edilen \u00e7al\u0131\u015fan say\u0131s\u0131 10\u2019dan az olan mikro i\u015fletmelerdeki a\u015f\u0131lmamas\u0131 gereken y\u0131ll\u0131k net [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[42,43],"tags":[],"class_list":["post-6726","post","type-post","status-publish","format-standard","hentry","category-sirketler-ve-ticaret-hukuku","category-yasal-mevzuata-uyum"],"acf":[],"_links":{"self":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/6726"}],"collection":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/comments?post=6726"}],"version-history":[{"count":2,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/6726\/revisions"}],"predecessor-version":[{"id":6728,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/6726\/revisions\/6728"}],"wp:attachment":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/media?parent=6726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/categories?post=6726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/tags?post=6726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}